###########
# Here's what this program does:
my $data      = read_data();

my @records = extract_records( $data );

my @answers = do_calculations( @records );

print_results( @answers );

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# Here's how this program does it:
sub read_data  { ... lots of distracting code ... }

sub extract_records { ... more distracting code ... }

sub do_calculations { ... this stuff is complicated ... }